EBOOK: Financial Accounting and Reporting: An International Approach
1st Edition
Published on 16. March 2013
862 pages
978-0-07-715466-0 (ISBN)
Description
Financial Accounting and Reporting: An International Approach is an adaptation of McGraw-Hill Australias bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner. Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.
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Anne Marie Ward | Craig Deegan
Financial Accounting and Reporting: An International Approach
An International Approach
Book
03/2013
McGraw Hill Higher Education
€76.74
Shipment within 15-20 days
Content
- Cover
- Title
- Copyright
- Dedication
- Brief Table of Contents
- Detailed Table of Contents
- About the Authors
- Preface
- Acknowledgements
- How to use this book
- Online Learning Centre
- Part 1: The Accounting Environment
- 1. An Overview of the International External Reporting Environment
- 2. The Conceptual Framework of Accounting and its Relevance to Financial Reporting
- Part 2: Theories of Accounting
- 3. Theories of Financial Accounting
- Part 3: Accounting for Assets
- 4. An Overview of Accounting for Assets
- 5. Depreciation of Property, Plant and Equipment
- 6. Revaluations and Impairment Testing of Non-current Assets
- 7. Inventory
- 8. Accounting for Intangibles
- Part 4: Accounting for Liabilities and Owners' Equity
- 9. An Overview of Accounting for Liabilities
- 10. Accounting for Leases
- 11. Share Capital, Reserves and Share Options (Employee Bonus Schemes)
- 12. Accounting for Financial Instruments
- 13. Revenue Recognition Issues
- 14. The Statement of Comprehensive Income and Statement of Changes in Equity (including Share-based Remuneration Payments)
- 15. Accounting for Income Taxes
- Part 5: Accounting for the Disclosure of Cash Flows
- 16. The Statement of Cash Flows
- Part 6: Disclosure Issues
- 17. Events Occurring after the Reporting Date
- 18. Related-party Disclosures
- 19. Earnings Per Share
- Part 7: Accounting for Equity Interests in other Entities
- 20. Accounting for Group Structures
- 21. Further Consolidation Issues I: Accounting for Intragroup Transactions
- 22. Further Consolidation Issues II: Accounting for Non-controlling Interests
- 23. Further Consolidation Issues III: Accounting for Indirect Ownership Interests
- Part 8: Foreign Currency
- 24. Accounting for Foreign Currency Transactions
- 25. Translating the Financial Statements of Foreign Operations
- Part 9: Corporate Social Responsibility Reporting
- 26. Accounting for Corporate Social Responsibility
- Appendix A
- Appendix B
- Index
